I have a Belgian pension and I live in Poland

Discover how to fill in the non-resident income tax return.

I have a pension from the private sector as an employee, or accrued in respect of employment exercised at a public company (= a profit-oriented public institution) and this pension is paid in implementation of social security legislation or any other pension system

Your pension is taxable in Belgium (Belgian taxation is limited to 10% of the gross amount of payments).

Please fill in:

  • Box I (contact details)
  • Box III (your situation)
  • Box VI ("Pensions") (fill in also section C)
  • Box XIV ("Foreign income"): state any income that is not from Belgian source.

More information in the explanatory booklet

I have a pension from the public sector (as former career or contract civil servant) not accrued at a public company

You are a Polish citizen

You will have no tax to pay on your Belgian pension.

Please fill in:

  • Box I (contact details)
  • Box III (your situation)
  • Box XIV ("Foreign income and Belgian income exempted from tax"), A, 1., a (Pensions)

You do not have to fill in the box VI. 

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Cadre 14 du document préparatoire

More information in the explanatory booklet

You are not a Polish citizen

Your pension is taxable in Belgium.

Please fill in:

  • Box I (contact details)
  • Box III (your situation)
  • Box VI ("Pensions"): state your Belgian source pension income
  • Box XIV ("Foreign income"): state any income that is not from Belgian source

More information in the explanatory booklet

I have a pension in the private sector as a result of an activity as a self-employed person

My pension is taxed in Poland

You will have no tax to pay on your Belgian pension.

Please fill in:

  • Box I (contact details)
  • Box III (your situation)
  • Box XIV ("Foreign income and Belgian income exempted from tax"), A, 1., a (Pensions)

More information in the explanatory booklet

My pension is not taxed in Poland

Your pension is taxable in Belgium.

Please fill in:

  • Box I (contact details)
  • Box III (your situation)
  • Box VI ("Pensions"): state your Belgian source pension income
  • Box XIV ("Foreign income"): state any income that is not from Belgian source

You do not have to fill in section C.

More information in the explanatory booklet